Analiza rentowności jednostek gospodarczych na podstawie uniwersalnego modelu opartego na systemie Du Ponta Zastosowanie modelu Du Ponta do analizy rentowności holdingów finansowych
Analysis of the profitability of economic entities based on the universal
Author(s): Piotr Andrzej OszytkoSubject(s): Business Economy / Management, Financial Markets, Accounting - Business Administration
Published by: Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Keywords: DuPont analysis; profitability analysis; financial performance; return on equity; financial holding company; corporate finance; financial reporting;
Summary/Abstract: The aim of his work is a presentation of DuPont’s finance analysis method of enterprise profitability. The author undertakes the problem of model adaptation to analyze the enterprises from different sectors of the economy such as banks, insurance and other companies, whose construction of financial reporting varies according to the Polish Law of Accountancy dated 29th of September 1994. The Holding – a company from the financial sector was examined as an example of a practical adaptation of DuPont’s model - a straightforward and complex tool to examine the profitability of any company if its financial reports are accurate (audited). The DuPont model is a comprehensive method of examining the profitability of the financial holding company what in detail was presented in this article.
Journal: Financial Internet Quarterly
- Issue Year: 4/2008
- Issue No: 1
- Page Range: 1-11
- Page Count: 11
- Language: Polish
